How to Create PPh 21 DTP Withholding Proof for Permanent Staff

Through PMK 72/2025 the government extended the tax‑free PPh 21 benefit (DTP) to the tourism sector. From October 2025, employers in this sector must issue a monthly withholding proof (Bupot) for permanent staff whose salary does not exceed Rp10 million. The proof is created in the Coretax online system.

Eligible employees must have a valid NPWP or NIK registered in the DJP database and must not receive another DTP incentive. Employers can generate the Bupot manually (key‑in) or by uploading an XML file; this guide details the manual procedure. Required fields include general information, PTKP status, position, and selecting the tax facility “PPh Paid by Government (DTP)”.

After completing and saving the data, the Bupot is submitted and issued, becoming part of the monthly PPh 21 tax return. Accurate Bupot ensures the company complies with tax regulations and that employees receive their full salary without tax deductions. This supports fiscal compliance in the tourism industry.